GSTAT Relaxes Initial Portal Scrutiny for Appeals up to 31 December 2026

The Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi, has issued an important procedural directive aimed at easing the initial transition to the online GSTAT appeal portal. By an order dated 14th May, 2026, the President of GSTAT has extended earlier guidelines and instructions to ensure that genuine appeals are not blocked by avoidable “defect” flags on technical or document-format grounds.

Acting under the powers conferred by Rule 123 of the Goods & Services Tax Appellate Tribunal (Procedure) Rules, 2025, the President has mandated that the existing relaxations in document scrutiny and defect marking—originally laid down in the office order dated 20th January, 2026 and instructions dated 10th March, 2026—will continue to remain in force until 31st December, 2026.

This measure is specifically intended to address the practical difficulties being experienced by appellants in filing appeals in electronic Form APL-05 on the GSTAT Portal during its initial implementation phase.

Extension of Earlier Guidelines and Instructions

Continuation up to 31 December 2026

The order clearly provides that:

  • The guidelines issued vide office order No. 16/2026 dated 20th January, 2026, and
  • The instructions dated 10th March, 2026,

shall continue to be followed up to 31st December, 2026 for all appeals filed on the GSTAT portal.

Note: This extension is intended to provide a stable and predictable framework for both assessees and departmental officers while the new portal-based process is being stabilized.

Instructions to Scrutiny Officers: Practical Relaxations

The order sets out detailed instructions for scrutiny officers (Registrar / Joint Registrar / Deputy Registrar / Assistant Registrar) that govern how appeal documents in Form APL-05 are to be examined and when defect flags should or should not be raised.

Examination of APL-05: Required Soft Copies

Scrutiny officers are required to verify whether Form APL-05 filed on the portal contains soft copies of the following key documents:

  • Show Cause Notice (SCN)
  • Order-in-Original (OIO)
  • Order-in-Appeal (OIA)
  • Statement of facts
  • Grounds of appeal
  • Proof of pre-deposit, wherever applicable
  • Proof of payment of court fees, wherever applicable

In addition, if any order of a higher court has granted exemption from:

  • Court fee, and/or
  • Pre-deposit

and a soft copy of such higher court order is uploaded, then the scrutiny officer is specifically directed not to raise a defect flag on that account.

Key Direction: Where all the above essential documents are uploaded in soft copy, and where applicable exemptions by higher courts are produced, scrutiny officers must refrain from flagging technical defects relating to such documentation.

Appeals under Section 112(1): Acceptance of Certified Scanned Copies

For appeals preferred under Sub-Section (1) of Section 112, the instructions provide an important relaxation in relation to adjudication orders:

  1. If the assessee files the appeal by attaching a scanned copy of the certified OIO and OIA; and
  2. The scrutiny officer is satisfied, based on the endorsement of the issuing authority visible on the scanned copy, that the documents are indeed certified copies;

then:

  • No defect flag is to be raised on the ground that the uploaded documents are electronic scans rather than physical originals.

This approach acknowledges that, in the digital filing environment, certified scans with clear endorsements are sufficient for the purpose of admission and scrutiny at the initial stage.